审计学复习题精简版（Audit review Edition）.docVIP

审计学复习题精简版（Audit review Edition） Audit exercises First, individual choice 1, the main purpose of the audit staff to fill out and prepare the audit worksheet is not () A. helps auditors standardize their audits. B. provides advice for future audits. C. confirms the auditors audit opinion. D. enables clients to understand the performance of the audit business. 2, compared to statistical sampling and non statistical sampling, the advantages of statistical sampling are: () A. it takes full advantage of the auditors experience and judgement. B. it needs less samples, so it can improve the efficiency of audit. C. it applies to more comprehensive accounting information or larger enterprises. D. it can calculate the range of sampling error according to the law of sample distribution and control the sampling error and risk by adjusting the sample size. 3. Dahua Corporation is a commercial enterprise engaged in food wholesale and retail sales. Last year, there was the following mistake: a purchase made repeated payments.. In the first three weeks after the payment, Dahua Company received the copy of the supplier invoice, and pay a penalty. What are the main types of internal control that are most lacking in this error?. A. incompatible separation of duties B. certificate and record control C. asset exposure control D. authorizing examination and approval system In February 2nd 4, the audit staff of an enterprise inventory stock, inventory number is 2000, the other at the beginning of the day to statistical inventory stock issued a total of 1200, received 1450 pieces, the actual number of inventory is at the end of (for) A.2000 B.1750 C.2250 D.2320 5. The date of issuance of the audit report by the social auditor shall be () A. provides audit report date B. complete audit day C. complete compliance test D., complete substantive test day 6, the three basic elements of the audit, the first relationship is () A. audit entity, B. audit object, C. audited entity, D. audit client 7,